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procurement contract from the United States Department of must attach the assignment certificate to the return. (If the
Defense, Department of Energy or Department of Homeland certificate is not attached, the credit will be disallowed.)
Security resulting in a minimum of 25 new full-time jobs.
Film Production Credit
NOTE: Beginning January 1, 2012, this credit is available as The Michigan Film Office, with the concurrence of the State
a certificated credit to the extent that the taxpayer has entered Treasurer, may enter into an agreement with an eligible
into an agreement with MEGA by December 31, 2011, but production company providing the company with a refundable
the credit has not been fully claimed or paid prior to January credit against MBT tax liability or against taxes withheld under
1, 2012. This credit must be claimed beginning with the Chapter 7 of the Michigan Individual Income Tax Act.
taxpayer’s first tax year ending after December 31, 2011, in
order for the taxpayer to remain taxable under the MBT and NOTE: Beginning January 1, 2012, this credit is available as
claim the credit. a certificated credit to the extent that the taxpayer has entered
into an agreement with the Michigan Film Office with the
Complete Form 4584 to claim this credit and elect a refund or concurrence of the State Treasurer by December 31, 2011, but
carryforward of the resulting overpayment. the credit has not been fully claimed or paid prior to January
For more information, contact MEDC at 1-888-522-0103 or 1, 2012. This credit must be claimed beginning with the
visit the MEDC Web site at http://www.michiganadvantage. taxpayer’s first tax year ending after December 31, 2011, in
org/. order for the taxpayer to remain taxable under the MBT and
claim the credit.
MEGA Photovoltaic Technology Credit To qualify for the credit, an eligible production company
The MEGA Photovoltaic Technology Credit is available to a must spend at least $50,000 in Michigan for the development,
qualified taxpayer that enters into an agreement with MEGA to preproduction, production, or postproduction costs of a
construct and operate a new facility in Michigan which serves State-certified qualified production and must not be delinquent
to develop and manufacture photovoltaic energy, photovoltaic in a tax or other obligation owed to Michigan nor be owned or
systems, or other photovoltaic technology. Photovoltaic energy, under common control of an entity that is delinquent.
systems, or technology rely on solar power. The credit is
available for 25 percent of the taxpayer’s capital investment in A Post-Production Certificate will be issued verifying the
the new facility during the tax year. amount of the credit to be claimed once the Michigan Film
Office is satisfied that expenditure and eligibility requirements
NOTE: Beginning January 1, 2012, this credit is available as are met.
a certificated credit to the extent that the taxpayer has entered
into an agreement with MEGA by December 31, 2011, but The credit may be assigned in the tax year in which the
the credit has not been fully claimed or paid prior to January Post-Production Certificate is issued but such assignment is
1, 2012. This credit must be claimed beginning with the irrevocable.
taxpayer’s first tax year ending after December 31, 2011, in For more information, contact the Michigan Film
order for the taxpayer to remain taxable under the MBT and Office at 1-800-477-3456 or visit the Web site at
claim the credit. www.michiganfilmoffice.org.
The credit generally must be taken in equal installments Line 18: A taxpayer claiming a Film Production Credit must
over a two-year period beginning in the tax year in which attach the Post-Production Certificate to the return. A taxpayer
the certificate is issued. A taxpayer may make an irrevocable claiming an assigned Film Production Credit must attach to the
assignment of all or a portion of the credit or may convey the return an MBT Film Credit Assignment (Form 4589) approved
right to the assignment on a form provided by MEGA, which by Treasury. (If the certificate or approved assignment form is
will then issue assignment certificates to the assignee(s). not attached, the credit will be disallowed.)
A taxpayer or assignee that claims a credit and subsequently UBGs: Enter the total amount for this credit claimed by all
fails to meet the requirements of the act or any other eligible members and provide the requested post-production
conditions established by MEGA in the agreement may, as certification or Form 4589 for each eligible member.
determined by MEGA, have its credit reduced or terminated
or have a percentage of the credit previously claimed added MEGA Plug-In Traction Battery Manufacturing Credit
back to the tax liability of the taxpayer in the tax year that the Line 19: For tax years ending after December 31, 2014, the
taxpayer or assignee fails to comply. Recapture is reported on MEGA Plug-In Traction Battery Manufacturing Credit is
Form 4587. no longer available.
A taxpayer certified to take the polycrystalline silicon credit Anchor Company Payroll Credit
under MCL 208.1432 is disqualified from taking this credit. This credit is available for a qualified taxpayer that was
Line 17: Approved businesses receive a certificate from MEGA designated
by MEGA as an anchor company within the last
each year showing the total amount of tax credit allowed. Attach five
years and that has influenced a new qualified supplier or
the Annual Tax Credit Certificate to the return. A taxpayer customer
to open, locate, or expand in Michigan.
claiming an assigned MEGA Photovoltaic Technology Credit NOTE: Beginning January 1, 2012, this credit is available as
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